The Influence of Taxation of the Financial-Economic Performances of the Companies in the Pharmaceutical Field

• Main Authors: Onica Mihaela Cristina, Turtureanu Anca
• Format: Article
• Language: English
• Published: Danubius University 2018-12-01
• Series: Acta Universitatis Danubius: Oeconomica
• Subjects: depreciation; financial position; influence of taxation; pharmaceutical industry; taxes and fees
• Online Access: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/5552/4774

In order to determine the impact taxation has on the financial-economic performances, we must strongly consider the determination relations of the financial performance indexes based on the profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by the company, it is mandatory to decompose the produced commercial margin or to emphasize it on fields of activity, as the margin variation also depends on the rotation of stocks. The lowering of the commercial margin must be balanced through an increase in the sales, which leads to the reorientation of the commercial policy.